Transfer Pricing Implications of Second-Brand Strategies in the Pharmaceutical Industry in Light of the OECD Report on Action 8 of the BEPS Action Plan

Journal
Milewska, M.; Amaya, E.
Mexico
International Transfer Pricing Journal 2015 (Volume 22), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors analyse the impact of specific Mexican requirements on the transfer pricing structure and intercompany transactions in the pharmaceutical industry in light of Action 8 of the Action Plan on Base Erosion and Profit Shifting.